The SEC Rules

  Financial reporting for America's small businesses

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5 July 2007 SEC proposes consolidation of Regulation S-B rules into Reg. S-K

27 June 2007 SEC proposes reducing holding periods under Rule 144

15 Dec. 2006 SEC again extends Section 404 compliance date for non-accelerated filers

Archives: 2005



The SEC Rules was formed to help small public companies, and the professionals who advise them, comply with the rules and regulations of the Securities and Exchange Commission.

Considering all the procedural and technical filing rules, regulations, financial statement requirements, mandated actions, prohibited activities, published guidance, new releases and unofficial interpretations, complying with the SECís ever-changing rules is a uniquely difficult and daunting task.

For a public company or one striving to become public, what are the alternatives?

Non-compliance as a reporting company can result in negative publicity, declining stock prices, restated financial statements, litigation and possibly, criminal prosecution.

Going private, which may be both difficult and costly, means the loss of the benefits of being public, including the use of company stock for acquisitions or compensation.

To decide not to become public also foregoes such benefits as well as the large increase in foundersí wealth typically associated with a successful IPO.

The Sarbanes-Oxley Act and the rules and regulations promulgated thereunder have sought to mandate compliance by issuers, auditors, attorneys and others with not only the letter, but the spirit, of the new law.


The Securities Act of 1933:           Securities Act Regulations:    _______Regs. A, C, D, S & CE __Securities Act Forms                         The Securities Exchange Act of 1934:    __Exchange Act Rules                              __Proxy Rules:                                    _______Regulation 14A                  _______Schedule 14A                   __Exchange Act Forms

Regulation S-X                                 Regulation S-K                               Regulation S-B                                Regulation S-T  

Regulation FD: Fair Disclosure     Regulation G: Non-GAAP Disclosures Regulation M-A: Mergers and Acquisitions

Financial Reporting Releases (CFRP)  Industry Guides                                   Staff Accounting Bulletins                      Staff Legal Bulletins